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The Qualifying Foreign Taxpayer Obligation ("90% rule"): : A Quantitative Ex-Ante Impact Assessment
The Qualifying Foreign Taxpayer Obligation ("90% rule"): : A Quantitative Ex-Ante Impact Assessment
2017
Maarten Peter Vink
M.G.H. Schaper
Johan van der Valk
Lea Smidt
Keywords:
Taxpayer
Actuarial science
Obligation
Impact assessment
Business
Ex-ante
Correction
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